So far 1,000 tax advisers and accountants have signed up to the MTD trial, HMRC confirmed, a number which allows the tax authority to test out the system in a ‘live’ setting, albeit reflecting a very low percentage of the total affected taxpayer base.

MTD for Income Tax is less than one year away for sole traders and landlords that earn over £50,000 and the latest phase of the trial has been available for people to sign up to since April 2025. Participants have to file quarterly earnings and a year-end tax return using software as part of the trial.

Speaking at Accountex on 15 May, Jonathan Athow, director general customer strategy and tax design at HMRC, revealed the four key dates tax advisers and their sole trader, self employed and landlords clients, will have to submit data on in 2026.